The authors analyze the rare experience of philosophical understanding of the accounting phenomenon reflected in the scientific heritage of one of the American accounting tradition founders – Charles Ezra Sprague. The article reveals the ideas of the American scientist on the nature, the form and construction of an account as a key category of accounting theory, his view on logic of communication between accounts and the balance sheet, and specific author's interpretation of balance sheet equation and objects of accounting. Basing on the historical parallels and analogies built between Ch. E. Sprague's ideas and urgent provisions of modern theories of financial accounting the authors come to the conclusion about the need to ensure a balance of foresight research in the field of accounting practice and historical, philosophical and science studies of the accounting theory and methodology.
NO CATEGORY - NO PROBLEM (About some innovations in the draft of the new Budget Code of the Russian Federation)Goryushkina E.A., Lavrovsky Boris
The profile federal regional department (Russian Federation Ministry for Nationalities Issues and Regional Policy) since its establishment has been in a difficult situation in the matter of its activity object. This is proved indirectly by its numerous (five times!) renaming. Difficulties finally reached such a level that it was decided in October 2001 to abolish it. In 2004, the ministry was re-created, but in September 2014 it was abolished again. Between the articles 41 and 47 of the Budget Code of the Russian Federation of January 1, 2000, there was a contradiction in the matter of the content of "own revenues" category. The developers had to eliminate the contradiction, but in such a way that, as far as possible, the volume of the region's own revenues should be increased in accordance with the political line. And indeed, in the amended article 47 of the Budget Code of January1, 2005, "incomes received by budgets in the form of gratuitous income, with the exception of subventions" were also attributed to the budget's own revenues. The greatness of the idea is that a significant increase in the region's own revenues is achieved by simply changing the definition. But this decision was not radical enough, and the concept of "own revenues" is completely excluded from the draft of the new edition of the Code. It is a tendency, though!
Since 2009 the “Novosibirsk Model of the United Nations” at the Novosibirsk State University of Economics and Management has been held by the Department of the World Economy, International Relations and Law as an important methodological and practical element of education in International Relations, International Regional Studies and the World Economy. The experience of modeling the activities of the United Nations is important for students to understand how the decision-making process in modern international system works and why in international relations everything is not going as well as we would like, but not as bad as it could be. The round table discussed the role of the UN in the modern world, the history of the organization and the contradictions, put in the basement by its founders when it emerged; the causes of the current UN crisis and the prospects for its elimination; the role of the UN in the past and present armed conflicts; in ensuring international security and protecting human rights; the United Nations activities in the field of the world economy on the example of the UN Global Compact on Social Responsibility, as well as other issues related to international relations at the present stage. It is noted that in the ordinary mind the expectations of the UN are extremely high. The UN has formed the image of a powerful and influential organization, the world government,
DIFFERENTIATION OF THE POPULATION MONETARY INCOME AND A SENSE OF SUBJECTIVE WELLBEING IN THE RUSSIAN FEDERATION AND OTHER COUNTRIES OF THE EURASIAN ECONOMIC UNIONVoronkova O.V., Stukalenko Elena
The article presents an analysis of the dynamics of the indicators characterizing the level and quality of life of the population in the countries of the Eurasian Economic Union. The research analyses the economic situation of the countries from 2011 until 2014, i.e. before the official formation of the Union. The rise of interest for the use of non-standard methods of quality of life measurement for international comparisons has increased in recent times. The scientific community has faced the question: how is it possible to compare the quality of life between countries if every country has its own standards? Moreover, a sense of wellbeing is always relative. In spite of the fact that such macroeconomic indicators as average GDP per capita, the monetary income of population and the Gini coefficient are useful in studying the level and quality of life, they don’t allow us to effectively analyze the level of life satisfaction. In modern research the methods of subjective wellbeing estimation are of great importance. Formal macroeconomic indicators combined with the data of subjective perception of wellbeing allow us to get a more exact picture of current events, including social, political, etc. This research has shown that the assessment of the subjective perception of wellbeing doesn’t always correspond to the objective indicators. For example, despite the low objective indicators of the level of living, the Kyrgyzstan population is more satisfied with its material wellbeing and life in general than the population of other countries of the Union. In conclusion, it can be stated that the level of income inequality in a country can affect the indicators of the subjective perception of wellbeing. It should be noted that subjective indicators have certain problems.
Economic needs of Russia demonstrate the importance of inland water transport. The purpose of this article is to analyze the state of the inland river fleet in the Russian Federation and to identify the methods of its development. To reach the set goal, the authors analyzed the statistical data of shipping companies’ activities and used such methods as deduction, analysis and empirical method in their work. The authors identified the development priorities of shipping companies: technical rearmament, employment of ship management and gradual transition to innovative development. The article indicates the possibilities for renewal of fixed assets of companies, identifies the advantages of navigation management, and presents the methods of transition to the new quality of transport services in accordance with the innovative development. The development of water transport is feasible and economically viable. Transportation is effective for the reasons of reducing costs of building materials and transportation of minerals from the north-eastern parts of the country. To improve the quality of transport services the authors recommend to construct and maintain new watercrafts.
The article provides the analysis of modern approaches to the theory of value in economic anthropology with an insight to David Graber’s works. The article highlights the impact of Sociology and Economics on the genesis of anthropological theory of value. The main task of the article is to identify the key points of the modern anthropological value studies and to analyze them in terms of Economics. The provided analysis shows that anthropological theory of value has a lot in common with marginalism, however, it also highlights the significant differences between these approaches. The last part of the article focuses on the opportunities to apply the economic anthropology conclusions to Economics and special attention is paid to the critical analysis of the socio-anthropological definition of value in case of the luxury consumption and the problem of falsification of the hypothesis of the symbolic capital.
In the interview, the following issues are discussed: the specifics of interaction of economic and political processes, in particular, about the opportunities and limitations of political interference in the economy, the role of advanced technologies in the redistribution of social wealth and the corresponding economic structures. The issue of economics as a science and the dependence of the development of the country's economy on the level of economic education in the country are discussed. The author shares his opinion about the role of the humanitarian component of education in the university course, highlighting the decisive importance of the teacher's personality in the formation of a common worldview. Education should focus on the ability to think, work with information and draw logical conclusions. The question of the too pragmatic attitude towards fundamental science is discussed, as well as the importance of the world reserve currency for the stable operation of financial markets.
The article is devoted to the author’s teaching and research activities in 2002-2015. The author was teaching simultaneously at Novosibirsk State Technical University (NSTU) and the Siberian Academy for Public Administration (SAPA, now – the Siberian Institute of Management – the branch of RANEPA). The most effective teaching took place at NSTU, due to better preparation and motivation of students. Unfortunately, the most gifted students didn’t actualize themselves in science because of low prestige of science in Russia. It was less interesting for him to teach at SAPA because students and postgraduates were less interested and less prepared. At that time he started reading a new course "National Economy". Developing the course helped him understand better the basic features of economic development of Russia, at least since the 18th century: economy development went by jerks. He found the explanation of the Russian historical process and it stimulated his research activities. He focused his scientific work on "The Economic History of Russia in Modern Times." In the given article the author reveals the problems, which appeared while writing the first volume as well as the problems of the Soviet economic system since the early 60's until the collapse of the Soviet system in the early 90s. The author stresses the fact of his acquaintance and subsequent cooperation with the economist Dmitry Aleksandrovich Fomin. Many articles based on precise calculations were written with him. On the basis of these studies, he concluded that the recovery growth of the Russian economy would prolong to 2007, the process similar to the NEP. He also predicted that such a growth should result in stagnation and decline in GDP with the exhaustion of available resources and the absence of real modernization and the lack of human capital. The forecast of the author came true in many respects: the cessation of economic growth in 2008, and the world oil prices in 2015.
The paper considers the debt structure of Russian regions, which plays an important role in the ability to manage regional budgets. The aim of the paper is to analyze opportunities and advantages of extended use of market borrowing forms. The authors suggest avoidance from non-market borrowings (budgetary loans) to market forms of borrowings. In many regions this requires changing the terms of borrowing money from credit organizations and using revolving credit lines, as well as creation of credit portfolio in order to use credit resources in the long-term perspective. It should also allow to save money on servicing debts of the Russian Federation regions. The authors also analyze the experience in the management of public debt of Russian regions, especially the debt of the Novosibirsk region. Basing on the data on debt levels of Russian regions, the problem of combination of debt levels growth and region's own incomes drop is studied in detail. The authors show the unequal distribution of debt levels among the regions, and it is concluded in the article that development of regional borrowings market in Russia faces difficulties. Finally, the authors present the ways of solving the revealed problems and give recommendations how to manage the public debt of the Russian Federation regions.
The authors present initial results of a study dealing with the scenario forecasting of the Russian economy development in its uncertainty and ambiguity. The Russia's future now looks very "nebulous" because of the large number of less predictable foreign economic and political risks. But the main factor of uncertainty, which can be characterized as the fundamental, i.e., excluding the possibility of a correct conversion to the risk situation, springs from the well-established resource dependence of the Russian economy over the past half-century. The peculiarity of the study is related to the application of expert-statistical Bayesian method based on non-formalized source of information by the method of peer reviews. The direct object of the study is to evaluate the probability of the basic scenario of the Russian economy in the long term and in a broader sense it solves a problem of identifying the conditions, which will be required for the realization of favorable scenarios and will be able to prevent adverse ones. According to the results of the two phases of the study conducted in 2014 and 2015, most experts appreciate the likelihood of further development of the country on the way of creating a "resource superpower" with the risk of finding itself on the "periphery of the world", because there is the slightest difference between the two scenarios. Trying to build a “resource superpower” without precisely formulated transparent terms and conditions, we may not cope with the threats and challenges and become a raw material appendage of the "world-economy".